摘要：Cost of production is currently very important role in dealing with commonproblems that need to be faced by the company, namely the efficient use ofeconomic resources. This can be achieved by creating new products of highquality, qualified and can attract consumers activities along with cost control.Production costs incurred to identify deviations that were budgeted by thecompany at a cost that really happened. Therefore, the authors conductedresearch on the companys bread Tanjung Sari. The purpose of this research isto know the difference between the cost of raw materials, direct labor costs, andfactory overhead cost standards established by the company with the actual costsincurred. From the results of research conducted shows that the companyobtained the difference in costs of raw materials amounting to Rp. 7.04055million (excess benefit), the excess quantity of raw materials amounting to Rp..800,000 (excess benefit), the difference in efficiency wages that occurred at Rp.1 million (excess benefit) and factory overhead cost difference whether thedifference in control, the excess volume, excess expenditure, excess capacity, aswell as their respective efficiency difference of Rp. 400 060 (excess benefit),Rp. 195 500, Rp. 502 680 (the difference between harmful), and Rp.1.098.240(excess benefit). This indicates that the standards established by the companystill has not been effective because there are still differences that disadvantage inexcess capacity and excess spending. For that it needs improvement standards socompanies can gain maximum benefit and as expected.
